The proposed bill would amend section 41-1279.21 of the Arizona Revised Statutes to require the Office of the Auditor General (OAG) to perform procedural reviews of county treasurer offices. These reviews would assess compliance with the uniform accounting system prescribed by the OAG and evaluate administrative and accounting internal controls. The OAG would be mandated to provide written results of these reviews, including recommendations, to the county treasurer, the county board of supervisors, and the Joint Legislative Audit Committee (JLAC).

Additionally, the bill stipulates that county treasurer offices subject to a review must notify the OAG in writing regarding their agreement or disagreement with the findings and their plans for implementing the recommendations. The county treasurer would also be required to submit a status report on corrective actions within one year of receiving the review results. The OAG would follow up on the progress and report to the county board of supervisors and JLAC, with the option to review any unresolved deficiencies or unimplemented recommendations after the one-year period. The county treasurer must participate in any hearings related to the review conducted by JLAC or other designated legislative committees.

Statutes affected:
Introduced Version: 41-1279.21
House Engrossed Version: 41-1279.21
Chaptered Version: 41-1279.21